Joms Foolery is operabng at Bos of its productive capacity it is cutrently poying $38 per unit for a part used in its manutacturing operation. Tom's estimates it could make the part internaly for a total cost of $36 per unit, consisting of $24 of unt levet production costs and $12 of facily- ievel costs that are currently attributed to other products. Tomis usuelly punchases 56,000 onits of the part each yeac. These units could be mandoctured ushy Tom's excess capacify. What is the effect on cost if the company decides to start making the part? Mutiple Choice 52.000 cout increme s1120,000 cost increne 3224000 cant nuevie 3764,000 cont decient